Keywords: استانداردهای حسابداری; M480Decision aids; Accounting standards; Additional guidance; Complex task; Judgments
مقالات ISI ترجمه شده استانداردهای حسابداری
Keywords: استانداردهای حسابداری; Accounting standards; Reporting incentives; Earnings quality; Voluntary IFRS adoption; Mandatory IFRS adoption; Earnings management; Information asymmetry;
مقالات ISI استانداردهای حسابداری (ترجمه نشده)
مقالات زیر هنوز به فارسی ترجمه نشده اند.
در صورتی که به ترجمه آماده هر یک از مقالات زیر نیاز داشته باشید، می توانید سفارش دهید تا مترجمان با تجربه این مجموعه در اسرع وقت آن را برای شما ترجمه نمایند.
در صورتی که به ترجمه آماده هر یک از مقالات زیر نیاز داشته باشید، می توانید سفارش دهید تا مترجمان با تجربه این مجموعه در اسرع وقت آن را برای شما ترجمه نمایند.
Keywords: استانداردهای حسابداری; Accounting standards; Customer-related intangible assets; Goodwill; Valuation;
Keywords: استانداردهای حسابداری; Accounting in Europe; Accounting standards; Financial reporting; IFRS; Private sector accounting; Public sector accounting;
Keywords: استانداردهای حسابداری; Managerial manipulation; Corporate Governance; Accounting standards; Limited stock market participation; D82; D83; G12; G14;
Keywords: استانداردهای حسابداری; Tax avoidance; Accounting; Transfer pricing; Accounting standards; Unitary taxation;
Keywords: استانداردهای حسابداری; Voluntary changes; Accounting standards; Auditor-client interactions;
Keywords: استانداردهای حسابداری; M41; Accounting standards; Value relevance; Conservatism; Reported accounting information;
Keywords: استانداردهای حسابداری; M41; Knowledge industries; Intangible capital; Core expenses; Accounting standards; Earnings quality;
Keywords: استانداردهای حسابداری; Conservatism; Equity overstatement; Accounting standards; Book to market
The LAAPs that foster productive conversations and the crebit that undermines them
Keywords: استانداردهای حسابداری; Conversational norms; Accounting standards; Conceptual framework; Financial reporting; Freedom of speech;
The Pathway of Transition to International Financial Reporting Standards (IFRS) in Developing Countries: Evidence from Indonesia
Keywords: استانداردهای حسابداری; Accounting standards; IFRS; Accounting convergence; Process theory; Developing countries; Indonesia;
Does improved disclosure lead to higher executive compensation? Evidence from the conversion to IFRS and the dual-class share system in China
Keywords: استانداردهای حسابداری; Information disclosure; Executive compensation; Accounting standards;
Changes in the value relevance of research and development expenses after IFRS adoption
Keywords: استانداردهای حسابداری; Accounting standards; IFRS; Value relevance; R&D; Institutional factors; Investor protection;
The reluctance of a developed country to choose International Public Sector Accounting Standards of the IFAC. A critical case study
Keywords: استانداردهای حسابداری; Critical; Public sector; Accounting standards; Institutional theory; FinlandCritique; Secteur public批判性; 公共部门Crítica; Sector público
Free market environmentalism and the neoliberal project: The case of the Climate Disclosure Standards Board
Keywords: استانداردهای حسابداری; Climate change; Carbon disclosures; Accounting standards; Climate Disclosure Standards Board; Neoliberalism
Cultural differences and judgment in financial reporting standards
Keywords: استانداردهای حسابداری; Accounting standards; Culture; Financial reporting; Judgment
The content of accounting standards: Principles versus rules
Keywords: استانداردهای حسابداری; Content analysis; Accounting standards; Rules; Principles; Interest costs
The erosion of jurisdiction: Auditing in a market value accounting regime
Keywords: استانداردهای حسابداری; Accounting standards; Expertise; Fair value accounting; Giddens; Jurisdictional work; Valuation
Do accounting standards matter to financial analysts? An empirical analysis of the effect of cross-listing from different accounting standards regimes on analyst following and forecast error
Keywords: استانداردهای حسابداری; Cross-listing; Information disclosure; Accounting standards; Analyst following; Forecast errorG14; G15; G18; G34
Discussion of “Accounting standards and debt covenants: Has the “Balance Sheet Approach” led to a decline in the use of balance sheet covenants?”
Keywords: استانداردهای حسابداری; G32; M41; Accounting standards; Debt contracting; Debt covenants;
Towards a theory of accounting regulation: A discussion of the politics of disclosure regulation along the economic cycle
Keywords: استانداردهای حسابداری; G38; M41; Accounting standards; Regulation; Standard setting; Institutions;
The impact of the new Accounting Standards for Business Enterprises (ASBE) on financial results of mainland Chinese listed companies
Keywords: استانداردهای حسابداری; Accounting standards; China; Accounting harmonisation;
From low-quality reporting to financial crises: Politics of disclosure regulation along the economic cycle
Keywords: استانداردهای حسابداری; Business cycle; Regulation; Political economy; Credit crisis; Debt contracting; Accounting standards; Lobbying; D21; D72; E32; G21; K22; M41; M48;
Banks’ Net Interest Margin in the 2000s: A Macro-Accounting international perspective
Keywords: استانداردهای حسابداری; G12; M41Net Interest Margin; Efficiency; Accounting standards; Macro-Accounting; IFRSs; Financial stability
Accounting standards and debt covenants: Has the “balance sheet approach” led to a decline in the use of balance sheet covenants?
Keywords: استانداردهای حسابداری; G21; G28; M41; M48; Debt contracting; Covenants; Accounting standards; Balance sheet;
Investigating international accounting standard setting: The black box of IFRS 6
Keywords: استانداردهای حسابداری; IFRS 6; Extractive industries; Accounting standards
Intangible assets and value relevance: Evidence from the Portuguese stock exchange
Keywords: استانداردهای حسابداری; Financial reporting; Value relevance; Intangibles; Portugal; Accounting standards; Listed companies
Financial reporting transformation: the experience of Turkey
Keywords: استانداردهای حسابداری; IASB; SME; Accounting standards; Turkey
Explaining the choice of accounting standards in municipal corporations: Positive accounting theory and institutional theory as competitive or concurrent theories
Keywords: استانداردهای حسابداری; Accounting choice; Accounting standards; Positive accounting theory; Institutional theory; Eclectic accounting theory; Municipal corporation; Sweden
Discussion of “The implications of unverifiable fair-value accounting: Evidence from the political economy of goodwill accounting”
Keywords: استانداردهای حسابداری; M 41; Fair value; Lobbying; Accounting standards;
A conceptual enquiry into the concept of a ‘principles-based’ accounting standard
Keywords: استانداردهای حسابداری; Concepts; Accounting standards; Conceptual enquiries; Wittgenstein's philosophy of language; ‘Principles-based’; Rules-based
Accrual accounting does not necessarily mean accrual accounting: Factors that counteract compliance with accounting standards in Swedish municipal accounting
Keywords: استانداردهای حسابداری; Accounting standards; Compliance; Institutional theory; Legislation; Municipalities; Positive accounting theory
A basic user utility preference to reduce uncertainty: A dissent to reporting and asset measurement
Keywords: استانداردهای حسابداری; User utility preference; Accounting standards; Accountability; Professional integrity; Asset value;
A positive theory of flexibility in accounting standards
Keywords: استانداردهای حسابداری; G12; G14; M40; M41; Accounting standards; Network externalities; Reporting biases; Reporting discretion; Investment efficiencies;
Fair-value pension accounting
Keywords: استانداردهای حسابداری; M41; M44; G23; Capital markets; Pensions; Accounting standards;
Jeopardy, non-public information, and insider trading around SEC 10-K and 10-Q filings
Keywords: استانداردهای حسابداری; J33; K22; M12; Accounting standards; Government regulation; Insider trading; Litigation risk; Stock-based compensation;
Full costing versus variable costing: Does the choice still matter? An empirical exploration of UK manufacturing companies 1988–2002
Keywords: استانداردهای حسابداری; Full costing; Variable costing; Accounting standards
Examining the differences between United States Generally Accepted Accounting Principles (U.S. GAAP) and International Accounting Standards (IAS): implications for the harmonization of accounting standards
Keywords: استانداردهای حسابداری; International accounting; IAS; Global GAAP; Accounting harmonization; Accounting standards;
Impetus to the success of harmonization: the case of South Pacific Island nations
Keywords: استانداردهای حسابداری; Accounting standards; Harmonization; International accounting standards; Adoption; Consequences; Impetus;